XBRL is a tool which helps us analysing the financial and other data in a systematic manner. All technical data and Data reading is made by it and we would not be requiring to segregate the information for analysis.
XBRL filing is applicable on following business entity-
- All India listed company and their Indian subsidiaries.
- All companies with paid up capital of Rs. 5 Cr. or above
- All companies with turnover of Rs. 100 Cr. or above
- All companies which are covered under (Extensible business reporting language) Rules, 2011.
Companies in Banking, Insurance, Power Industries and NBFCs are exempted from XBRL Filing
Who can benefit from using XBRL?
All type of companies can use XBRL Tool to automate the data collection process and distribution to various stakeholders. User can be benefitted in saving costs and in improvement in efficiency in managing business technical information. And XBRL is being extensible and flexible.
Cost XBRL Filing is applicable to following business entities :
Companies covered under these companies ( Cost Records and Audit) Rules, 2014 shall, within a period of 30 days from the date of receipt cost audit report, submit such report along with full information and and explanation of every qualification or reservation contained therein to the Central Government in the form of CRA-4
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